SF3250 (Legislative Session 94 (2025-2026))

Certain taxes imposition during a shutdown period prohibition provision

AI Generated Summary

Purpose of the Bill

The purpose of this bill is to adjust Minnesota taxation laws to provide tax relief during government shutdown periods. It seeks to support individuals by amending tax statutes related to wages during these times.

Main Provisions

  • Tax Relief During Shutdown: The bill introduces a provision in the Minnesota Statutes, specifically section 290.0132, which allows for wages paid during a government shutdown to be exempt from state income tax deductions.
  • Exemption Specification: The exemption applies to wages where no tax is deducted and withheld as per section 290.994, subdivision 2.

Significant Changes to Existing Law

  • New Subdivision: The bill proposes adding a new subdivision to the existing statute, creating a legal basis for exempting specific wages from tax deductions during a shutdown period.
  • This change reflects a focus on providing financial relief directly through the state tax system to those affected by government shutdowns.

Relevant Terms

  • Tax relief
  • Government shutdown
  • Income tax deduction
  • State tax exemption
  • Wages during shutdown

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
April 02, 2025SenateFloorActionIntroduction and first reading
April 02, 2025SenateFloorActionIntroduction and first reading
April 02, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "A new subtraction for wages paid during a shutdown period."
      ],
      "removed": [
        ""
      ],
      "summary": "The bill refers to wages on which no tax is deducted and withheld under section 290.994 subdivision 2.",
      "modified": [
        ""
      ]
    },
    "citation": "290.994",
    "subdivision": "subdivision 2"
  }
]